Tax breaks
We provide assistance to businesses as well as to consultancy firms specialised in the area of subsidised finance as regards tax credit for research, development and innovation activities.
In this context, the firm analyses whether the conditions are met to be able to benefit from the concessions, including on the basis of the dictates of the Frascati (for research and development) and Oslo (for innovation) Manuals. We also assist companies in disputes relating to the non-recognition of the related credit as not due or non-existent, including deflationary procedures aimed at repayment of the sums.
We also assist the same entities with regard to the new patent box practices, to identify the intangible amount that can be facilitated, the fulfilment of the conditions, the mechanisms of eligibility of the deduction increased over eight years, the drafting of the documentation useful for obtaining the so-called penalty protection in case of inspection by the tax authorities.